SHRI DILBAG,JIND vs. ITO,WARD-2, JIND

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ITA 1118/CHANDI/2019Status: DisposedITAT Chandigarh18 January 2022AY 2016-172 pages

In favour of the Revenue: the assessee's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The tribunal noted that the assessee intended to withdraw the appeal as the dispute was settled under the Vivad Se Vishwas Scheme. The revenue had no objection to the withdrawal.

What were the facts?

The assessee filed an appeal against the CIT(A)'s order for AY 2016-17. The assessee later opted for the 'Vivad Se Vishwas Scheme' and submitted Form-3, which was accepted by the department.

What were the issues?

Whether the appeal should be dismissed as withdrawn due to the assessee opting for the Vivad Se Vishwas Scheme and the settlement of the dispute.

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, CHANDIGARH

Before: SMT. DIVA SINGH, JM

For Appellant: Shri Navdeep Monga, Advocate
For Respondent: Smt. Priyanka Dhar, Sr.DR
Hearing: 18.01.2022Pronounced: 18.01.2022

Hearing conducted via Webex आदेश/ORDER

The present appeal has been filed by the assessee assailing the correctness of the order dated 31.05.2019 of CIT(A), Hisar pertaining to 2016-17 assessment year.

2.

The ld. AR relying upon the application dated 18.01.2022 submitted that since the assessee has opted for 'Vivad Se Vishwas Scheme' and Form-3 has been accepted by the Deparment, therefore, he intends to withdraw the present appeal.

3.

The ld. DR has no objection for the said withdrawal.

ITA 1118/CHD/2019 A.Y. 2016-17 Page 2 of 2

4.

In view of the above, the appeal of the assessees is hereby dismissed as 'Withdrawn'. Said order was pronounced at the time of virtual hearing itself in the presence of the parties via Webex.

5.

However, before parting by way of abundant caution, I deem it appropriate to observe that in case it is found by the assessee that the dispute under the appeal is not fully settled under the Vivad se Vishwas Scheme then the assessee will be at liberty to approach the ITAT with a prayer for restoration of this appeal in accordance with law.

6.

In the result, the appeal of the assessee is dismissed as withdrawn.

Order pronounced on 18th January,2022.

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